Appellate limitation under GST is adjusted where the Tribunal was not yet constituted, using the later starting date for filing. Appellate limitation under the Uttar Pradesh Goods and Services Tax Act is adjusted for appeals and applications connected with the Appellate Tribunal where the Tribunal or its Benches had not yet been constituted. For appeals under section 112(1), the three-month period begins from the later of the date of communication of the order or the date on which the President or State President of the Tribunal enters office after constitution. The same rule applies to the six-month period under section 112(3) for departmental applications.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Appellate limitation under GST is adjusted where the Tribunal was not yet constituted, using the later starting date for filing.
Appellate limitation under the Uttar Pradesh Goods and Services Tax Act is adjusted for appeals and applications connected with the Appellate Tribunal where the Tribunal or its Benches had not yet been constituted. For appeals under section 112(1), the three-month period begins from the later of the date of communication of the order or the date on which the President or State President of the Tribunal enters office after constitution. The same rule applies to the six-month period under section 112(3) for departmental applications.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
